Mason, age 35, is single and blind. In 2023, Mason earned income of $101,000. Mason had exclusions of $2,000, and he had adjustments of $1,000. Masons itemized deductions for the year totaled $14,000. Mason is entitled to a qualified business income deduction of $3,000. Mason's employer withheld federal income taxes of $5,000 from Mason's paychecks, and Mason is also entitled to a $2,500 American Opportunity Tax Credit. Using the 2023 tax rate schedules, what is Mason's tax liability (before credits and withholdings)